Fiscal Behaviour Of The Economic Agent. Factors Of Influence
AbstractDefining the behaviour appears to be a relatively easy initiative, in reality, however, the definition of this concept requires consideration of a variety of items. Coercive character of taxation and the opposition of taxpayers to comply with taxes generate their fiscal behaviour as a form of manifestation intended to hinder performance or application of tax laws or impose "conditions" in achieving its objective. Behaviour of taxpayers is simmilar to searching for a optimum situation in order to satisfy their necessities; this one, being subject of taxation, may represent the compliance to paying taxes or noncompliance on ethical, social, economic issues. Resistance to paying taxes can take various forms of manifestation: underground economy, fraud and tax evasion, tax abstinence.
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Bibliographic InfoArticle provided by Constantin Brancoveanu University in its journal Management Strategies Journal.
Volume (Year): 22 (2013)
Issue (Month): 4 ()
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economic agent; tax burden; fiscal behaviour; factors of influence;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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